Alimony is included in gross income when it is received as periodic payments rather than a lump-sum payment which is excludable from income as a property settlement. Resources Internal Revenue Code IRC §71 Alimony and Separate Maintenance Payments IRC §215 Alimony, etc., Payments Treasury Regulations Treas. Reg. §1.71-1T Alimony and separate maintenance payments (temporary) IRS Forms and Publications Form 1040                                U.S. Individual Income Tax Return Publication 504                        Divorced or Separated Individuals Tax Topic 406                          Alimony Received

Georgia Statutes

Ga. Code Ann. § 19-6-1 (2004)    Alimony defined

Georgia Case Law

Distinguishing periodic alimony from lump-sum alimony:

Winokur v. Winokur, 365 S.E.2d 94, 95 (Ga. 1988)          
Dolvin v. Dolvin, 284 S.E.2d 254 (Ga. 1981)
Davenport v. Davenport, 255 S.E.2d 695 (Ga. 1979)

Defining temporary alimony:

Chatsworth Lumber Co. v. White, 107 S.E.2d 827, 828 (Ga. 1971)
Butler v. Hicks, 189 S.E.2d 416, 419 (Ga. 1972)

Federal Case Law

Distinguishing periodic alimony from lump-sum alimony:

Human v. Commissioner, T.C.M. 1998-65
Hopkinson v. Commissioner, T.C.M. 1999-154

Defining temporary alimony:

Stokes v. Commissioner, T.C.M. 1994-456